How to decide who to lay off?

I thought this was pretty funny–

Dear Employees,

As the CFO of this business that employees 140 people, I have resigned
myself to the fact that Barrack Obama will be our next President, and that
our taxes and government fees will increase in a BIG way.

To compensate for these increases, I figure that the Clients will have to
see an increase in our fees to them of about 8% but since we cannot increase
our fees right now due to the dismal state of our economy, we will have to
lay off six of our employees instead. This has really been eating at me for
a while, as we believe we are family here and I didn’t know how to choose
who will have to go.

So, this is what I did. I strolled thru our parking lot and found 8 Obama
bumper stickers
on our employees’ cars and have decided these folks will be
the first to be laid off. I can’t think of a more fair way to approach this
problem. These folks wanted change; I gave it to them.

If you have a better idea, let me know.

Sincerely,

Your boss

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